By Anna Katharina Finsler, Managing Director, Finsler Customs GmbH · Last updated:

Guide

CO₂ Penalty Tax in Switzerland

Target 2026 = 93.6 − 0.0144 × (kerb weight − 1,777) g/km under WLTP; every gram above it costs CHF 95. At 1,650 kg and 110 g/km that comes to CHF 1,384.15. Only cars that count as new pay: first registered up to 6 months ago, or 6–12 months ago with under 5,000 km. Electric cars never pay.

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A car's tailpipe in the dark with exhaust gas coming out

Rates checked on 8 October 2026: automobile tax 4 %, Swiss VAT 8.1 %

What is the CO₂ penalty tax?

CHF 95 for every gram of CO₂ above the individual target value – that is how the sanction commonly called the CO₂ penalty tax is worked out. Legally it is not a tax but a one-off sanction under the CO₂ Act. It falls due before the first registration in Switzerland and is set by the Swiss Federal Office of Energy, not at the border.

How is the CO₂ sanction calculated?

What counts is the WLTP CO₂ figure stated in the COC (Certificate of Conformity). For 2026 the individual target is derived from the formula used by the Swiss Federal Office of Energy (BFE/SFOE): 93.6 − 0.0144 × (kerb weight − 1,777 kg) – heavier vehicles face a stricter target. Every gram above the target costs CHF 95 (the excess is rounded down to two decimal places).

Worked example for 2026

Petrol SUV, WLTP 168 g/km, kerb weight 1,900 kg, first registered three months ago: target 93.6 − 0.0144 × (1,900 − 1,777) = 91.83 g/km → excess of 76.17 g × CHF 95 = CHF 7,236.15 in sanctions.

Do I pay the CO₂ penalty myself on a private import?

Yes. The sanction is owed by whoever first puts the vehicle into service in Switzerland, and on a private import that is you. You pay the full sanction for your vehicle. Only importers with at least 50 passenger cars a year settle it across the average of their fleet.

  • The sanction applies only to vehicles classed as new under customs law: never registered, first registered no more than 6 months ago, or 6–12 months ago with under 5,000 km.
  • Older used cars are fully exempt – as are vehicles that have already been registered in Switzerland once before.
  • Large-scale importers settle the sanction through their fleet balance; on a private import it falls due individually (payment goes to the Swiss Federal Office of Energy, SFOE).

Examples (new vehicles subject to the sanction)

Vehicle typeWLTP CO₂Typical sanction (as at 2026)
Electric car0 g/kmCHF 0 – always
Full-hybrid compact100–120 g/kmapprox. CHF 0–2,000
Mid-size petrol car150–170 g/kmapprox. CHF 5,000–6,900
Sports car / large SUV200+ g/kmfrom approx. CHF 10,000
Any used car older than 12 months (or 6–12 months with more than 5,000 km)anyCHF 0

How to avoid nasty surprises

Before every import, check the exact WLTP figure in the COC and build the sanction into your overall budget – the car import calculator from Finsler Customs does this automatically. On models that attract a high sanction, the hybrid or electric version often pays off (importing an electric car).

Legal basis: the federal CO₂ Act and CO₂ Ordinance – details in the CO₂ Ordinance (SR 641.711).

Sources and legal basis

The information on this page is based on the official publications listed below. What always counts is the wording of the legislation in force.

Frequently asked questions

How high is the CO₂ penalty tax in Switzerland in 2026?

For 2026 the target for passenger cars is 93.6 g CO₂/km (WLTP). The individual target is calculated with the SFOE formula 93.6 − 0.0144 × (kerb weight − 1,777 kg) — heavier vehicles have a stricter target. Each gram above the target costs CHF 95.

Who pays the CO₂ sanction on an import?

The person who first puts the vehicle into circulation in Switzerland — on a private direct import, that is the buyer. Payment goes to the Swiss Federal Office of Energy (SFOE), not to customs.

How is the individual target value calculated?

The target value depends on the kerb weight: 93.6 − 0.0144 × (kerb weight in kg − 1,777 kg). The slope is negative, so heavier vehicles get a lower and therefore stricter target. The base value and slope are set out in Annex 4a of the CO₂ Ordinance. The 1,777 kg is the average kerb weight of passenger cars first registered in Switzerland in 2024; this reference value is set anew every year.

Does the CO₂ penalty also apply to used cars from Germany?

Only to young vehicles: the sanction is due on anything that counts as new under customs law — never registered, first registered no more than 6 months ago, or 6–12 months ago with under 5,000 km. Older used cars are fully exempt.

How can I legally avoid the CO₂ penalty?

Choose a vehicle older than 12 months (or 6–12 months with at least 5,000 km) — or an electric one: 0 g CO₂/km never triggers a sanction. The 4 % automobile tax, however, has applied to electric cars too since 1 January 2024.

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